The following Flowchart should be used when determining whether or not salaried hours work is being performed.

Is the worker entitled under their contract to be paid an annual salary or annual salary and performance bonus or salary premium (from 6 April 2020) (See NMWM07034)

Yes

Can the employer provide additional evidence of how the worker’s entitlement to an annual salary is calculated?

No

Does the worker’s contract provide a basic number of hours per year or are the basic hours per year ascertainable? (See NMWM07030)

No

Can the employer provide an explanation of how the basic hours are ascertained?

Yes

Is the only payment that a worker is entitled to receive for the basic hours annual salary (and performance bonus or salary premium (from 6 April 2020)) (See NMWM07034 & 07036)

No

Is the worker paid either in equal monthly, weekly, two-weekly (from 6 April 2020), or four-weekly (from 6 April 2020) instalments (or varying monthly instalments resulting in equal quarterly amounts) unless a permitted variation applies. (See NMWM07038)

Yes

Worker is performing salaried hours work (See NWMM07020)

No

Worker is not performing salaried hours work. Establish what other type is work is being performed (See NMWM07010)